Recognition of Integrated Business Enterprises for Loss Set-Off: L. Ve. Vairavan Chettiar v. Commissioner Of Income-Tax Introduction The case of L. Ve. Vairavan Chettiar v. Commissioner Of...
Clarifying Specific Performance in Property Sales: Readiness and Willingness Without Time as Essence Introduction The case of S.P Narayakaswami Pillai v. Dhanakoti Ammal presented before the Madras...
Deceptively Similar Trade Marks and Proprietorship: Insights from T.G Balaji Chettiar v. Hindustan Lever Ltd. Introduction The case T.G Balaji Chettiar v. Hindustan Lever Ltd. adjudicated by the...
Kothari And Sons v. Commissioner Of Income-Tax: Deduction of Employee Embezzlement Losses as Business Expenses Introduction The case of Kothari And Sons v. Commissioner Of Income-Tax, Madras,...
Madras High Court Upholds Obsolescence Allowance: Broad Interpretation of Section 10(2)(vii) Proviso Introduction In the landmark case of P. Appavu Pillai v. Commissioner Of Income-Tax, Madras...
Comprehensive Commentary on B.S. Nanda Rao And Ors. v. V.M. Lakshmanaswami Mudaliar: Expansive Interpretation of "Building" Under the Madras Buildings (Lease and Rent Control) Act, 1960 Introduction...
Inclusion of Income from Transferred Property to Spouse under Section 16(3): R. Ganesan v. Commissioner Of Income-Tax Introduction R. Ganesan v. Commissioner Of Income-Tax, Madras (1965) is a...
Disallowance of Interest on Capital Not Utilized for Business: Insights from Milapchand R. Shah And Others v. Commissioner Of Income-Tax Introduction The case of Milapchand R. Shah And Others v....
Reaffirmation of Section 10(4)(b) Prohibition on Deducting Partner's Salary in Income Tax Introduction The case of A.S.K Rathnaswamy Nadar Firm v. Commissioner Of Income-Tax, Madras, adjudicated by...
Affirmation of Consistent Accounting Practices Under Section 13 of the Indian Income-tax Act Introduction The case of India Motor Parts And Accessories Ltd. (P.) v. Commissioner Of Income-Tax,...
Madras High Court Clarifies Contempt Principles in the Context of Interim Injunctions and Jurisdictional Challenges Introduction The case of Nallah Senapathi Sarkarai Manradiar v. Sri Ambal Mills P....
Clarifying Section 34: N. Naganatha Iyer v. Commissioner Of Income Tax Introduction The case of N. Naganatha Iyer v. Commissioner Of Income Tax, Madras, adjudicated by the Madras High Court on...
Presumption of Death: Insights from Huseinny J. Bhagat v. Life Insurance Corporation of India Introduction The case of Huseinny J. Bhagat And Another v. Life Insurance Corporation Of India, Madras...
Establishing the Burden of Proof in Hindu Coparcenary Property Disputes: Insights from P.N Venkatasubramania Iyer v. P.N Easwara Iyer Introduction The case of P.N Venkatasubramania Iyer And Others v....
Madras High Court Establishes Broad Interpretation of Bona Fide Requirement for Eviction Introduction The case of Mahboob Badsha v. M. Manga Devi adjudicated by the Madras High Court on December 29,...
Clarifying the Distinction Between Default and Wilful Default in Rent Control Law Introduction The case of Khivraj Chordia v. G. Maniklal Bhattad, adjudicated by the Madras High Court on December 16,...
Validating Partnership Formation through Gifts: Insights from A.M. Abdul Rahman Rowther And Co. v. Commissioner Of Income-Tax Introduction The case of A.M. Abdul Rahman Rowther And Co. v....
Shaik Kasim v. The Superintendent Of Post Offices: Harmonizing Criminal Acquittals with Disciplinary Actions Introduction The case of Shaik Kasim v. The Superintendent Of Post Offices, Chingleput Dn....
Madras High Court Establishes Criteria for 'Bona Fide' Demolition in Rent Control Cases 1. Introduction The case of R.V.N Chandrasekara Chetty v. C. Kakumani Adikesavalu Chetty's Charities By Its...
Clarification of Inherent Jurisdiction and Locus Standi in Execution Proceedings Introduction The case of A.P Ismail Rowther v. Mynoon Bivi And Others decided by the Madras High Court on October 28,...